On October 1,2015,the Early Bank Lends Money to a Customer

On October 1,2015,the Early Bank lends money to a customer on a six month note.The bank accrues interest on the note at December 31,2015.The journal entry on December 31,2015 by the bank would include a:

A) debit to Cash and a credit to Interest Revenue for three months of interest.
B) debit to Cash and a credit to Interest Payable for three months of interest.
C) debit to Interest Receivable and a credit to Interest Revenue for three months of interest.
D) debit to Interest Revenue and a credit to Interest Receivable for three months of interest.